I am working on a business plan for a daycare/preschool centre and totally stumped on how to calculate an amount for cost of goods sold/cost of sales/service! I have viewed sample business plans for daycare centres and every one has a completely different value in this category that I do not understand how they got.
I tried adding all monthly costs and dividing by the number of children enrolled but then have to also put those costs in the right categories (rent, salary, utilities, etc.) and I end up deep in the hole.
Someone help me please?